As we head into the quarter final stages of the World Cup - we have witnessed own goals, mastery and skill and even a few shocks with disputes and the need for formal consultation on and off the pitch.... this has made us reflect on Maureen's next blog which in a commercial sense can be seen in the context of Shareholder disputes and mediation.....

The Accountant in Bankruptcy, Scotland's insolvency service, has released their latest insolvency figures. The figures show a decline in personal insolvencies in Scotland for the second successive quarter. This probably reflects the growing popularity of the debt arrangement scheme (DAS) as an alternative to bankruptcy or trust deeds.

For a Chancellor committed to the abolition of red tape, one of the subtle changes George Osborne introduced this year is likely to tie some SME owners up in the stuff. For those who may be seeking to wind up a solvent business, the new measures have the potential to heap time, costs and complexity into the process.